1. An analysis of changes in the rateable value of non-domestic properties in Scotland following the 2017 revaluation can be found at https://beta.gov.scot/publications/revaluation-2017-scotland/
2. From 2017/18, the Large Business Supplement applied to properties with rateable value greater than £51,000.
3. The LBS threshold in 2016-17 was £35,000
4. Statistics on revaluation appeals are published quarterly in the Non-Domestic Rates Revaluation Appeal Statistics publication: http://www.gov.scot/Topics/Statistics/Browse/Local-Government-Finance/NDR-Rates-Relief
5. Since 2007-08, Scottish Ministers have committed to equalisation of the Scottish poundage rate with that in England.
6. Although for 2018-19 the Scottish Government plans to uprate the poundage (rate of tax) by the Consumer Prices Index ( CPI )
7. And remains at 2.6p in 2017-18
8. More information on
NDR relief can be
found on the Scottish Government Website at: